Case Laws

Vegetable Oil-Based Cream falls under HSN '1517 90 90' attracting 5% GST. AAR ruling set-aside

IGST refund to be granted after deducting only the differential amount for the higher drawback claimed

Appellate authority cannot entertain appeals filed beyond period allowed u/s 107(4)

DGAP to reopen Anti-Profiteering probe against Nirma Ltd.

Attachment of bank account is not justified due to availability of sufficient ITC

ITC claim to be reconsidered under the newly introduced Section 16(5)

Reduction in penalty for E-Way Bill non-compliance is upheld

Non-submission of specific documents like FIRCs/eBRCs could not be the sole basis for rejecting the refund claim

No ITC on multi-layer car parking system (Rotary Parking System) installed in a building premise. AAR ruling upheld.

Audit Memo errors do not impact validity of SCN